Kentucky relies on property taxes for 20.3 percent of its total state and local revenues, according to a Tax Foundation ranking of the 50 states.
That percentage for property tax reliance in Kentucky was the eighth lowest in the United States, according to the foundation’s numbers.
Property taxes in the U.S. as a whole made up 31.5 percent of the total state and local tax revenues collected in fiscal-year 2016, according to the Tax Foundation. And property taxes made up the largest share of state tax revenues in 26 states, the study said.
States that generate lower levels of property tax revenues rely more heavily on sales taxes, business taxes, excise taxes, severance taxes on energy production and other levies, according to the Tax Foundation.
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State Reliance on Property Tax Revenues
Rank | State | Property Tax as a % of State and Local Taxes |
1 | New Hampshire | 64.7% |
2 | Alaska | 53.7% |
3 | New Jersey | 46.6% |
4 | Vermont | 43.9% |
5 | Texas | 43.8% |
6 | Rhode Island | 43.4% |
7 | Wyoming | 43.2% |
8 | Connecticut | 40.5% |
9 | Maine | 40.4% |
10 | Montana | 39.7% |
11 | Nebraska | 37.5% |
12 | Illinois | 37.5% |
13 | Massachusetts | 36.4% |
14 | Florida | 36.3% |
15 | South Dakota | 35.4% |
16 | Michigan | 34.6% |
17 | Wisconsin | 34.1% |
18 | Virginia | 33.9% |
19 | South Carolina | 33.9% |
20 | Kansas | 33.1% |
21 | Iowa | 32.4% |
22 | Oregon | 32.0% |
23 | Georgia | 31.7% |
24 | New York | 31.1% |
25 | Colorado | 30.8% |
26 | Arizona | 29.6% |
27 | Pennsylvania | 29.2% |
28 | Washington | 28.4% |
29 | Ohio | 28.3% |
30 | Mississippi | 27.4% |
31 | Utah | 27.2% |
32 | Idaho | 26.9% |
33 | Missouri | 26.4% |
34 | Minnesota | 25.7% |
35 | Maryland | 25.7% |
36 | California | 25.7% |
37 | Tennessee | 25.2% |
38 | Indiana | 25.0% |
39 | North Carolina | 24.9% |
40 | West Virginia | 23.4% |
41 | Nevada | 23.3% |
42 | Louisiana | 22.8% |
43 | Kentucky | 20.3% |
44 | Oklahoma | 20.2% |
45 | New Mexico | 19.7% |
46 | North Dakota | 19.6% |
47 | Delaware | 18.1% |
48 | Arkansas | 18.0% |
49 | Hawaii | 17.6% |
50 | Alabama | 17.1% |